Lampiran 1 NAMA-NAMA PERUSAHAAN DI JAKARTA ISLAMIC INDEX No Nama Perusahaan Kode Perusahaan
Lampiran 1 NAMA-NAMA PERUSAHAAN DI JAKARTA ISLAMIC INDEX
No Nama Perusahaan Kode Perusahaan
22 PT Perusahaan Gas Negara Tbk PGAS
16 PT Kalbe Farma Tbk KLBF
17 PT Lippo Karawaci Tbk LPKR
18 PT Perusahaan Perkebunan London Sumatera Indonesia Tbk LSIP
19 PT Mitra Adiperkasa Tbk MAPI
20 PT Media Nusantara Tbk MNCN
21 PT Matahari Putra Prima Tbk MPPA
23 PT Bukit Asam (Persero) Tbk PTBA
ITMG
24 PT Pakuwon Jadi Tbk PWON
25 PT Semen Indonesia (Persero) Tbk SMGR
26 PT Summarecon Agung Tbk SMRA
27 PT Telekomunikasi Indonesia Tbk TLKM
28 PT United Tractors Tbk UNTR
29 PT Unilever Indonesia Tbk UNVR
15 PT Jasa Marga (Persero) Tbk JSMR
14 PT Indo Tambangraya Megah Tbk
1 PT Astra Agro Lestari Tbk AALI
8 PT Charoen Pokphand Indonesia Tbk CPIN
2 PT Adaro Energy Tbk ADRO
3 PT AKR Corporindo Tbk AKRA
4 PT Astra International Tbk ASII
5 PT Alam Sutera Realty Tbk ASRI
6 PT Global Mediacom Tbk BMTR
7 PT Bumi Serpong Damai Tbk BSDE
9 PT Excelcomindo Pratama Tbk EXCL
INTP
10 PT Harum Energy Tbk HRUM
11 PT Indofod CBP Sukses Makmur Tbk
ICBP
12 PT Indofod Sukses Makmur Tbk
INDF
13 PT Indocement Tunggal Prakasa Tbk
30 PT Wijaya Karya (Persero) Tbk WIKA
Lampiran 2 HASIL PENGUMPULAN DATA Variabel Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, dan Spesifikasi kantortan audit Tahun 2011 No Kode K.Indpenden K.Manajerial K.Institusional K. Audit Spesifikasi kantortan audit
24 PWON 1 80,52 15,25 100%
1
19 MAPI 1 56,00 44 0%
1
20 MNCN 1 75,01 24,98 50,00%
21 MPPA 1 0,16 0,05 100%
22 PGAS 1 0,00 0%
1
23 PTBA 1 0,04 96,94 100%
1
17 LPKR 1 17,96 82,04 100%
25 SMGR 0,00 0%
26 SMRA 1 0,30 99,07 100%
1
27 TLKM 1 0,00 85%
28 UNTR 1 0,00 100%
1
29 UNVR 1 85,00 15 100%
1
18 LSIP 1 59,48 40,52 0%
16 KLBF 1 0,00 56,64 88,80%
1 AALI 1 79,68 20,32 0%
1
2 ADRO 1 59,83 40,17 91,30%
3 AKRA 1 60,54 39,46 100%
1
4 ASII 1 50,15 90%
5 ASRI 1 49,52 50,48 91,66%
6 BMTR 1 0,00 31,92 66,67%
7 BSDE 0,00 26,27 100%
8 CPIN 1 0,00 44,47 89,18%
9 EXCL 1 79,09 20,1 85%
15 JSMR 1 0,00 65,47%
1
10 HRUM 1 70,04 29,64 58,30%
11 ICBP 1 80,58 88%
1
12 INDF 1 50,13 0%
1
13 INTP 1 51,00 13,01 100%
1
14 ITMG 1 65,02 34,98 88,80%
30 WIKA 1 79,69 20,31 92,30%
Lampiran 3 HASIL PENGUMPULAN DATA Variabel Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, dan Spesifikasi kantortan audit Tahun 2012 No Kode K. Independen K.Manajerial K.Institusional K. Audit Spesifikasi kantortan audit
25 SMGR 1 0,00 52,78%
1
20 MNCN 1 69,00 30 80%
21 MPPA 1 0,00 0%
22 PGAS 1 0,00 8,56%
1
23 PTBA 1 0,03 99,41 99,30%
24 PWON 1 70,39 29,61 100%
1
1
17 LPKR 1 18,12 81,88 100%
26 SMRA 1 0,28 99,72 100%
1
27 TLKM 1 0,00 66,41%
1
28 UNTR 1 0,00 100%
1
29 UNVR 1 85,00 15 100%
1
18 LSIP 1 59,48 40,52 100%
16 KLBF 1 0,00 56,63 100%
1 AALI 1 79,68 20,32 0%
1
2 ADRO 1 59,83 40,17 0,00%
3 AKRA 1 14,07 100%
1
4 ASII 1 50,14 100%
5 ASRI 1 52,62 47,38 92%
6 BMTR 1 8,31 39,4 93,30%
7 BSDE 1 63,12 36,88 85,18%
8 CPIN 1 0,00 44,47 96,66%
9 EXCL 1 66,55 33,45 87,50%
15 JSMR 1 0,00 34,74 100%
1
10 HRUM 1 70,49 29,5 66,60%
11 ICBP 1 80,53 100%
1
12 INDF 1 50,09 0%
1
13 INTP 1 0,00 64,03 100%
1
14 ITMG 1 65,03 34,97 91,66%
30 WIKA 1 34,85 65,51 100%
Lampiran 4 HASIL PENGUMPULAN DATA Variabel Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, dan Spesifikasi kantortan audit Tahun 2013 No Kode K. Independen K.Manajerial K.Institusional K. Audit Spesifikasi kantortan audit
1
1
19 MAPI 1 56,00 44 0%
20 MNCN 1 67,31 32,69 83,30%
21 MPPA 1 98,15 1,85 100%
22 PGAS 1 0,00 77,77%
1
23 PTBA 1 0,00 32,07 96,49%
24 PWON 1 52,21 47,79 83,33%
25 SMGR 1 0,00 0%
17 LPKR 1 18,12 81,88 83,33%
1
26 SMRA 1 0,28 99,72 100%
1
27 TLKM 1 0,00 80,55%
1
28 UNTR 1 0,06 99,94 100%
1
29 UNVR 1 85,00 15 100%
1
18 LSIP 1 59,51 40,49 100%
16 KLBF 1 0,00 56,71 91,66%
1 AALI 1 79,68 20,32 0%
1
2 ADRO 1 59,06 40,94 94,40%
3 AKRA 1 13,06 97,91%
1
4 ASII 1 0,04 50,11 100%
5 ASRI 1 51,08 48,2 87,50%
6 BMTR 1 8,31 39,4 100%
7 BSDE 1 63,12 36,88 100%
8 CPIN 1 0,00 44,47 94,28%
9 EXCL 1 66,48 33,52 92,80%
15 JSMR 1 0,00 34,74 100%
1
10 HRUM 1 70,72 29,27 93,30%
11 ICBP 1 80,53 87%
1
12 INDF 1 50,09 0%
1
13 INTP 1 0,00 64,03 100%
1
14 ITMG 1 65,02 34,98 87,50%
30 WIKA 1 34,85 65,15 81,25%
Lampiran 5 HASIL PENGUMPULAN DATA
Variabel Komisaris Independen, Kepemilikan Manajerial, Kepemilikan
Institusional, Komite Audit, dan Spesifikasi kantortan audit Tahun 2014 No Kode K. Independen K.Manajerial K.Institusional K. Audit Spesifikasi kantortan audit24 PWON 1 57,64 42,36 0%
1
19 MAPI 1 56,00 44 0%
20 MNCN 1 71,58 28,42 100%
21 MPPA 1 76,31 23,68 0%
22 PGAS 1 0,00 86,36%
1
23 PTBA 1 0,03 94,34 98,75%
1
17 LPKR 1 23,44 76,56 45%
25 SMGR 1 0,00 0%
26 SMRA 0,00 100%
1
27 TLKM 1 0,00 68,42%
1
28 UNTR 0,00 0%
29 UNVR 1 85,00 15 100%
18 LSIP 1 59,51 40,49 100%
16 KLBF 1 0,00 56,71 75%
AALI 1 79,68 20,32 0%
8 CPIN 1 55,53 44,47 92,50%
2 ADRO 1 59,03 40,97 95,80%
3 AKRA 1 15,00 100%
1
4 ASII 1 0,04 50,11 97%
5 ASRI 1 51,48 48,52 100%
6 BMTR 1 0,62 49,23 66,60%
7 BSDE 1 64,88 35,12 100%
1
15 JSMR 1 0,00 8,21 82,38%
10 HRUM 1 70,49 29,5 93,30%
11 ICBP 1 80,53 85%
1
12 INDF 1 50,09 0%
1
13 INTP 1 0,00 64,03 100%
1
14 ITMG 1 65,08 34,92 91,67%
30 WIKA 1 0,15 100%
Lampiran 6 DAFTAR HASIL PENGUMPULAN DATA
1 1 0,75
19 MAPI 0,00
20 MNCN 0,00
21 MPPA 0,00
22 PGAS
1 1 0,50
23 PTBA 1 0,25
24 PWON 0,00
25 SMGR
1 1 0,50
26 SMRA
1
27 TLKM
18 LSIP
1 1 0,50
28 UNTR
1
1
1 0,75
29 UNVR
1
1
1 1 1,00
30 WIKA
1
1 1 0,50
17 LPKR 1 0,25
No KODE 2011 2012 2013 2014 Persen
7 BSDE 0,00
1 AALI
1
1
1 1 1,00
2 ADRO
1 1 0,50
3 AKRA
1 1 0,50
4 ASII 0,00
5 ASRI 0,00
6 BMTR 0,00
8 CPIN 0,00
1 1 0,50
9 EXCL 0,00
10 HRUM 0,00
11 ICBP 0,00
12 INDF 0,00
13 INTP
1
1
1 1 1,00
14 ITMG 0,00
15 JSMR 0,00
16 KLBF
1 0,50
No Kode Perusahaan K.Independen K.Manajerial K.Institusional Komite Audit Audit Tenure Spesifikasi kantortan audit Integritas Laporan Keuangan
16 KLBF 1,00 0,00 56,67 0,89 0,00 0,00 0,50
29 UNVR 1,00 85,00 15,00 1,00 0,75 0,00 1,00
28 UNTR 0,75 0,02 24,99 0,75 0,75 0,00 0,75
27 TLKM 1,00 0,00 0,00 0,75 0,75 0,00 0,50
26 SMRA 0,75 0,22 74,63 1,00 1,00 0,00 0,75
25 SMGR 0,75 0,00 0,00 0,13 0,50 0,00 0,50
24 PWON 1,00 65,19 33,75 0,71 1,00 0,00 0,00
23 PTBA 1,00 0,03 80,69 0,99 0,00 0,00 0,25
22 PGAS 1,00 0,00 0,00 0,43 1,00 0,00 0,50
21 MPPA 1,00 43,66 6,40 0,50 0,00 0,00 0,00
20 MNCN 1,00 70,73 29,02 0,78 0,00 0,00 0,00
19 MAPI 0,75 42,00 33,00 0,00 0,25 0,00 0,00
18 LSIP 1,00 59,50 40,51 0,75 1,00 0,00 0,50
17 LPKR 1,00 19,41 80,59 0,82 0,00 0,00 0,25
15 JSMR 1,00 0,00 19,42 0,87 0,00 0,00 0,00
1 AALI 1,00 79,68 20,32 0,00 0,00 0,00 1,00
14 ITMG 1,00 65,04 34,96 0,90 0,00 0,00 0,00
13 INTP 1,00 12,75 51,28 1,00 1,00 0,00 1,00
12 INDF 1,00 50,10 0,00 0,00 1,00 0,00 0,00
11 ICBP 1,00 80,54 0,00 0,90 1,00 0,00 0,00
10 HRUM 1,00 70,44 29,48 0,78 0,00 0,00 0,00
9 EXCL 0,75 53,03 21,77 0,66 0,75 0,00 0,00
8 CPIN 1,00 13,88 44,47 0,93 1,00 0,00 0,00
7 BSDE 0,75 47,78 33,79 0,96 0,00 0,00 0,00
6 BMTR 1,00 4,31 39,99 0,82 0,00 0,00 0,00
5 ASRI 1,00 51,18 48,65 0,93 0,00 0,00 0,00
4 ASII 1,00 25,09 25,06 0,97 0,00 0,00 0,00
3 AKRA 1,00 25,67 9,87 0,99 1,00 0,00 0,50
2 ADRO 1,00 59,44 40,56 0,70 0,00 0,00 0,50
30 WIKA 1,00 37,39 37,74 0,93 0,00 0,00 0,50
- .001 .002 -.105 -.516 .611 .891 1.123 KepemilikanInst itusional
a. Dependent Variable: IntegritasLaporanKeuangan
a. Predictors: (Constant), AuditTenure, KomiteAudit, KepemilikanManajerial, KomisarisIndependen, KepemilikanInstitusional
29
Residual 3.117 24 .130 Total 3.550
a
1 Regression .433 5 .087 .667 .652
ANOVA
b Model Sum of Squares df Mean Square F Sig.b. Dependent Variable: IntegritasLaporanKeuangan
. Enter a. All requested variables entered.
a
1 AuditTenure, KomiteAudit, KepemilikanMan ajerial, KomisarisIndepe nden, KepemilikanInstit usional
Entered Variables Removed Method
Model Variables
Variables Entered/Removed b
.003 .004 .171 .739 .467 .680 1.471 KomiteAudit -.094 .253 -.083 -.371 .714 .726 1.378 AuditTenure .255 .156 .335 1.633 .116 .868 1.153
Regression Warnings
KepemilikanMa najerial
KomisarisIndep enden .124 .706 .036 .175 .862 .868 1.153
VIF 1 (Constant) .105 .663 .158 .876
Toleran ce
Collinearity Statistics B Std. Error Beta
Coefficients Standardiz ed Coefficient s t Sig.
Model Unstandardized
Coefficients a
a. Predictors: (Constant), AuditTenure, KomiteAudit, KepemilikanManajerial, KomisarisIndependen, KepemilikanInstitusional
.122 -.061 .36036
a
Model R R Square Adjusted R Square Std. Error of the Estimate 1 .349
Model Summary
For models with dependent variable IntegritasLaporanKeuangan, the following variables are constants or have missing correlations: SpesifikasiKantortanAudit. They will be deleted from the analysis.
b. Dependent Variable: IntegritasLaporanKeuangan
Coefficient Correlations a
Collinearity Diagnostics a
b. Dependent Variable: IntegritasLaporanKeuangan
Model Summary b
Model R R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson 1 .349
a
.122 -.061 .36036 1.034
Model Dime nsion Eigenvalue
a
Condition Index
Variance Proportions (Constant)
Komisaris Independen
Kepemilikan Manajerial
Kepemilikan Institusional
Komite Audit
Audit Tenure
. Enter a. All requested variables entered.
1 AuditTenure, KomiteAudit, KepemilikanMan ajerial, KomisarisIndepe nden, KepemilikanInstit usional
Model Audit
E-5 4.310E-
Tenur e Komite
Audit Kepemilika n
Manajerial Komisaris
Independe n Kepemilikan Institusional
1 Correlations AuditTenure 1.000 -.150 .113 .147 .340 KomiteAudit -.150 1.000 .071 -.290 -.454 KepemilikanManajerial .113 .071 1.000 -.198 .195 KomisarisIndependen .147 -.290 -.198 1.000 .128 KepemilikanInstitusion al
.340 -.454 .195 .128 1.000 Covariances AuditTenure .024 -.006 4.235E-5 .016 .000
KomiteAudit -.006 .064 4.310E-5 -.052 .000 KepemilikanManajerial 4.235
5 5.760E-6 .000 1.656E-6
Removed Method
KomisarisIndependen .016 -.052 .000 .499 .000 KepemilikanInstitusion al
.000 .000 1.656E-6 .000 1.252E-5
a. Dependent Variable: IntegritasLaporanKeuangan
Regression Warnings
For models with dependent variable IntegritasLaporanKeuangan, the following variables are constants or have missing correlations: SpesifikasiKantortanAudit. They will be deleted from the analysis.
Variables Entered/Removed b
Model Variables
Entered Variables
1 1 4.716 1.000 .00 .00 .01 .01 .00 .01 2 .598 2.809 .00 .00 .00 .11 .00 .54 3 .466 3.183 .00 .00 .55 .07 .01 .11 4 .133 5.946 .01 .01 .33 .73 .09 .29 5 .082 7.588 .02 .02 .09 .05 .85 .01 6 .005 30.826 .97 .97 .01 .04 .04 .05 a. Dependent Variable: IntegritasLaporanKeuangan a. Predictors: (Constant), AuditTenure, KomiteAudit, KepemilikanManajerial, KomisarisIndependen, KepemilikanInstitusional
b. Dependent Variable: IntegritasLaporanKeuangan
Index Variance Proportions
Institusional
1 Correlations AuditTenure 1.000 -.150 .113 .147 .340 KomiteAudit -.150 1.000 .071 -.290 -.454 KepemilikanManajerial .113 .071 1.000 -.198 .195 KomisarisIndependen .147 -.290 -.198 1.000 .128 KepemilikanInstitusional .340 -.454 .195 .128 1.000
Covariances AuditTenure .024 -.006 4.235E-5 .016 .000 KomiteAudit -.006 .064 4.310E-5 -.052 .000 KepemilikanManajerial 4.235E-5 4.310E-5 5.760E-6 .000 1.656E-6 KomisarisIndependen .016 -.052 .000 .499 .000 KepemilikanInstitusional .000 .000 1.656E-6 .000 1.252E-5
a. Dependent Variable: IntegritasLaporanKeuangan
Collinearity Diagnostics a
Mo del Di me nsi on
Eigenvalu e Condition
(Constant) Komisaris
Manajerial Komisaris
Independen Kepemilikan
Manajerial Kepemilikan
Institusional Komite
Audit Audit
Tenure
1
1 4.716 1.000 .00 .00 .01 .01 .00 .01 2 .598 2.809 .00 .00 .00 .11 .00 .54
Independen Kepemilikan
Audit Kepemilikan
ANOVA
b
Model Sum of Squares df Mean Square F Sig.Model Unstandardized
1 Regression .433 5 .087 .667 .652
a
Residual 3.117 24 .130 Total 3.550
29
a. Predictors: (Constant), AuditTenure, KomiteAudit, KepemilikanManajerial, KomisarisIndependen, KepemilikanInstitusional
b. Dependent Variable: IntegritasLaporanKeuangan
Coefficients a
Coefficients Standardized
Tenure Komite
Coefficients t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance
VIF 1 (Constant) .105 .663 .158 .876 KomisarisIndependen .124 .706 .036 .175 .862 .868 1.153 KepemilikanManajerial -.001 .002 -.105 -.516 .611 .891 1.123 KepemilikanInstitusional .003 .004 .171 .739 .467 .680 1.471 KomiteAudit -.094 .253 -.083 -.371 .714 .726 1.378 AuditTenure .255 .156 .335 1.633 .116 .868 1.153
a. Dependent Variable: IntegritasLaporanKeuangan
Coefficient Correlations
aModel Audit
3 .466 3.183 .00 .00 .55 .07 .01 .11 4 .133 5.946 .01 .01 .33 .73 .09 .29 5 .082 7.588 .02 .02 .09 .05 .85 .01 6 .005 30.826 .97 .97 .01 .04 .04 .05 a. Dependent Variable: IntegritasLaporanKeuangan
Statistics
Kepemilika Spesifika n si Integritas Komisaris Kepemilikan Institusiona Komite Audit Kantortan Laporan
Independen Manajerial l Audit Tenure Audit Keuangan N Valid
30
30
30
30
30
30
30 Missing Mean .9500 35.3987 31.0830 .7250 .4250 .0000 .3000 Median
1.0000 39.6900 31.2350 .8150 .1250 .0000 .1250
a
Mode 1.00 .00 .00 .00 .00 .00 .00
Std. Deviation .10171 29.54165 22.93985 .31028 .46028 .00000 .34988
Variance .010 872.709 526.237 .096 .212 .000 .122
Skewness
- 1.580 .103 .546 -1.515 .262 .750 Std. Error of
.427 .427 .427 .427 .427 .427 .427 Skewness Kurtosis
.527 -1.466 -.005 1.260 -1.902 -.686 Std. Error of
.833 .833 .833 .833 .833 .833 .833 Kurtosis Sum
28.50 1061.96 932.49
21.75 12.75 .00
9.00
a. Multiple modes exist. The smallest value is shown
a Residuals Statistics
Minimum Maximum Mean Std. Deviation N Predicted Value .1366 .5534 .3000 .12223
30 Residual -.49510 .81693 .00000 .32783
30 Std. Predicted Value -1.337 2.073 .000 1.000
30 Std. Residual -1.374 2.267 .000 .910
30
a. Dependent Variable: IntegritasLaporanKeuangan
Frequencies Frequency Table KomisarisIndependen
Cumulative Frequency Percent Valid Percent Percent
Valid
0.75
6
20.0
20.0
20.0
1
24
80.0 80.0 100.0 Total 30 100.0 100.0
KepemilikanManajerial
Cumulative Frequency Percent Valid Percent Percent
Valid
5
16.7
16.7
16.7
0.01
1
3.3
3.3
20.0
0.02
1
3.3
3.3
23.3
0.21
1
3.3
3.3
26.7
4.31
1
3.3
3.3
30.0
12.75
1
3.3
3.3
33.3
13.88
1
3.3
3.3
36.7
25.09
0.81
1
3.3
3.3
43.3
0.78
1
3.3
3.3
46.7
1
40.0
3.3
3.3
50.0
0.82
1
3.3
3.3
53.3
0.86
0.77
10.0
3.3
0.66
1
3.3
3.3
16.7
0.5
1
3.3
3.3
20.0
1
10.0
3.3
3.3
23.3
0.7
2
6.7
6.7
30.0
0.75
3
1
3.3
13.3
86.7
0.96
2
6.7
6.7
83.3
0.98
1
3.3
3.3
0.99
6.7
1
3.3
3.3
90.0
1
3
10.0 10.0 100.0 Total 30 100.0 100.0
AuditTenure
Frequency Percent Valid Percent Cumulative
76.7
6.7
56.7
63.3
0.88
1
3.3
3.3
60.0
0.89
1
3.3
3.3
0.9
2
1
3.3
3.3
66.7
0.92
1
3.3
3.3
70.0
0.93
0.43
3.3
1
1
3.3
3.3
60.0
50.1
1
3.3
3.3
63.3
51.17
3.3
47.78
3.3
66.7
53.03
1
3.3
3.3
70.0
59.43
1
1
56.7
3.3
1
3.3
3.3
43.3
25.66
1
3.3
3.3
46.7
37.38
3.3
3.3
3.3
50.0
42
1
3.3
3.3
53.3
43.65
1
3.3
3.3
73.3
3.3
85
1
3.3
3.3
93.3
80.54
1
3.3
3.3
96.7
1
90.0
3.3 3.3 100.0 Total 30 100.0 100.0
KomiteAudit
Frequency Percent Valid Percent Cumulative
Percent Valid
3
10.0
10.0
10.0
0.13
1
79.68
3.3
59.49
65.19
1
3.3
3.3
76.7
65.03
1
3.3
3.3
80.0
1
3.3
3.3
3.3
83.3
70.43
1
3.3
3.3
86.7
70.72
1
Percent Valid
15
50.0
50.0
50.0
0.25
1
3.3
3.3
53.3
0.5
1
3.3
3.3
56.7
0.75
4
13.3
13.3
70.0
1
9
30.0 30.0 100.0 Total 30 100.0 100.0
SpesifikasiKantortanAudit
Cumulative Frequency Percent Valid Percent Percent
Valid 30 100.0 100.0 100.0
IntegritasLaporanKeuangan
Cumulative Frequency Percent Valid Percent Percent
Valid
15
50.0
50.0
50.0
0.25
2
6.7
6.7
56.7
0.5
8
26.7
26.7
83.3
0.75
2
6.7
6.7
90.0
1
3
10.0 10.0 100.0 Total 30 100.0 100.0
Histogram
b,c,d,e,f,g,h,i,j Test of Homogeneity of Variance
Levene Statistic df1 df2 Sig. KomisarisIndependen Based on Mean .828
1 21 .373 Based on Median .188
1 21 .669 Based on Median and
.188 1 20.594 .669 with adjusted df Based on trimmed
.828
1 21 .373 mean
a KepemilikanManajerial Based on Mean . a KepemilikanInstitusional Based on Mean . a KomiteAudit Based on Mean .
AuditTenure Based on Mean .004
1 21 .951 Based on Median .179
1 21 .677 Based on Median and
.179 1 16.678 .678 with adjusted df Based on trimmed
.000
1 21 .987 mean a. There are not enough unique spread/level pairs to compute the Levene statistic.
b. KomisarisIndependen is constant when IntegritasLaporanKeuangan = 0. It has been omitted.
c. KomisarisIndependen is constant when IntegritasLaporanKeuangan = 1. It has been omitted.
d. KomisarisIndependen is constant when IntegritasLaporanKeuangan = 1. It has been omitted.
e. AuditTenure is constant when IntegritasLaporanKeuangan = 0. It has been omitted.
f. SpesifikasiKantortanAudit is constant when IntegritasLaporanKeuangan = 0. It has been omitted.
g. SpesifikasiKantortanAudit is constant when IntegritasLaporanKeuangan = 0. It has been omitted.
h. SpesifikasiKantortanAudit is constant when IntegritasLaporanKeuangan = 1. It has been omitted. i. SpesifikasiKantortanAudit is constant when IntegritasLaporanKeuangan = 1. It has been omitted. j. SpesifikasiKantortanAudit is constant when IntegritasLaporanKeuangan = 1. It has been omitted.